Rajendra Kumar Saha v. Principal Commnr. Of It, Sambalpur

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.7573 of 2022 Rajendra Kumar Saha ....

Petitioner Mr. Chitrasen Parida, Advocate -versusPrincipal Commissioner of Income Tax, Sambalpur and others ....

Opposite Parties Mr. Sidharth Sankar Mohapatra, Senior Standing Counsel for I.T. Department

CORAM:

THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK

ORDER

31.03.2022 01.

1. Mr. Sidharth Sankar Mohapatra, learned Senior Standing Order No.

Counsel for the Income Tax Department, enters appearance for Opposite Parties and placed Vakalatnama.

2. It is seen that the impugned notice under Section 148 of the Income Tax Act, 1961 dated 30th March, 2021 has been issued not with the approval of the CIT, but only with the approval of the Joint CIT.

3. Following the order of this Court dated 24th January, 2022 in W.P.(C) No.20919 of 2021 and batch of writ petitions, (M/s. Ambika Iron and Steel Pvt. Ltd and others v. Principal Commissioner of Income Tax and others), the impugned notice is hereby quashed. The writ petition is disposed of in the above terms.

4. An urgent certified copy of this order be issued as per rules. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge S.Behera